Paragraph 114 F1

Annotations

Textual amendments

F1

Sch. para. 114 revoked (with effect in relation to periods of account ending on or after 1.12.2001) by The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629), art. 1(2)(a), Sch.